can someone identify this underdash a/c housing?

See the "P" ? That's J.C. Penneys logo. Universal use.
Installed a bunch when I worked for Montgomery Ward .Sears had the same too.
Universal. We called them Knee Knockers.
Someone with a early 60's car may want it.
I sold one to a guy for a 64 Dodge. But I had everything from under the hood too.
Worth ? Maybe $100 for someone that wants one.

You're correct....BUT that logo was used when they were only known as "Penny's" before they got fancy. lol That's a very cool piece. Pun intended. lol